Schools

Synonym
Charters
Educational Service Districts
ESDs
OSPI
Office of Superintendent of Public Instruction
Tribal Schools

What you need to know about audits and HB 1660, which affects how districts use ASB funds

Since the state Legislature approved House Bill 1660 in June 2020, school districts across Washington have been examining the law to understand what is required of them and how to manage their Associated Student Body (ASB) funds. Here's a quick refresher about the law, who's responsible for setting the criteria, and how SAO plans to audit this area.

SAO’s latest and greatest resources for schools

We're excited to see you in person at this year's annual WASBO conference. Since we last saw you—virtually in 2021—we've updated some of your favorite resources, like the school's financial statement review and preparation checklist, and made some changes to our piggybacking best practices guide. We've also launched new guides and checklists for payroll and accounts payable that you won't want to miss. And with the influx of federal money to school districts, we've created a new tool to help with your federal grant programs. Stop by our booth to learn more about these resources!

Resource update: Checklist for school district financial statements

With the school district year-end financial report deadline just around the corner, we've updated our Preparation and Review Checklist for School District Financial Statements.

The updated checklist will help school districts using the F-196 reporting model, modified accrual or cash basis. The checklist covers important questions for school districts as they prepare and review their financial statements, note disclosures, the Schedule of Long-Term Liabilities, and the Schedule of Expenditures of Federal Awards (if applicable).

Schools and school districts: Check out the 2021 special edition of our newsletter just for you

This week, the Washington Association of School Business Officials (WASBO) is hosting a virtual version of its annual conference, which makes this an opportune time to check in regarding financial reporting and auditing issues.

We have collected information that matters specifically to schools in an Audit Connection newsletter targeted specifically to schools and school districts and packaged it in this digital newsletter.

How charter and tribal schools fare under public audit

Charter and tribal schools are subject to public audit just as established public schools are. In the 2020-21 school year, more than 5,600 students were served by charter and tribal schools in Washington.

SAO audits the public monies received by each type of school.

Recent audits of tribal schools reflect that the schools keep records to support revenue and expenditures, and that the schools have quickly implemented audit recommendations.

Fiscal First Aid for School Districts: Considerations for Schools Dealing with COVID-19

School districts, like so many governments, continue to face challenging situations due to the COVID-19 pandemic. They have had to shutter schools, convert to remote learning quickly, and move to remote working all while continuing to provide essential services to their students. As school districts look to the start of school and beyond, they continue to face new challenges during these uncertain times.

Schools and school districts: Check out a special edition of our newsletter just for you

This week, the Washington Association of School Business Officials (WASBO) is hosting a virtual version of its annual conference, which makes this an opportune time to check in regarding financial reporting and auditing issues.

Like we did in the fall, we have collected information that matters specifically to schools in an Audit Connection newsletter targeted specifically to schools and school districts, this time in a digital format.